GONDJA SOLUTION: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
GONDJA SOLUTION
Largest movements
- Cash -€10,020
down €10,020 (-93.7%), from €10,689 to €669
mainly Debts after one year (-€14,975) and Trade debts (-€11,820)
- Tangible fixed assets -€7,415
down €7,415 (-16.1%), from €46,171 to €38,756
of which Furniture and vehicles: -€15,216
- Receivables within one year +€3,280
up €3,280 (+20.6%), from €15,892 to €19,172
of which Other amounts receivable: +€1,771
- Profit (loss) carried forward +€19,538
up €19,538 (+64.5%), from -€30,273 to -€10,735
- Debts after one year -€14,975
down €14,975 (-46.8%), from €31,975 to €17,000
- Trade debts -€11,820
down €11,820 (-100.0%), from €11,820 to €0
- Other debts -€4,447
down €4,447 (-100.0%), from €4,447 to €0
- Tax, wage and social debts -€3,222
down €3,222 (-22.0%), from €14,628 to €11,405
- Gross operating margin +€56,298
up €56,298, from -€8,857 to €47,441
- Taxes +€5,316
up €5,316 (+3810.0%), from €140 to €5,455
- Other operating charges -€3,164
down €3,164 (-56.2%), from €5,634 to €2,470
- Depreciation +€1,013
up €1,013 (+6.7%), from €15,216 to €16,229
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €73,096 | €58,827 | -€14,269 | -19.5% |
| Fixed assets | 21/28 | €46,401 | €38,986 | -€7,415 | -16.0% |
| Tangible fixed assets | 22/27 | €46,171 | €38,756 | -€7,415 | -16.1% |
| Plant, machinery and equipment | 23 | - | €7,801 | +€7,801 | |
| Furniture and vehicles | 24 | €46,171 | €30,955 | -€15,216 | -33.0% |
| Financial fixed assets | 28 | €230 | €230 | = | 0.0% |
| Current assets | 29/58 | €26,695 | €19,841 | -€6,854 | -25.7% |
| Amounts receivable within one year | 40/41 | €15,892 | €19,172 | +€3,280 | +20.6% |
| Trade receivables | 40 | €15,892 | €17,401 | +€1,508 | +9.5% |
| Other amounts receivable | 41 | €0 | €1,771 | +€1,771 | |
| Cash at bank and in hand | 54/58 | €10,689 | €669 | -€10,020 | -93.7% |
| Deferred charges and accrued income | 490/1 | €114 | €0 | -€114 | -100.0% |
| Total equity and liabilities | 10/49 | €73,096 | €58,827 | -€14,269 | -19.5% |
| Equity | 10/15 | -€15,041 | €4,497 | +€19,538 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €10,232 | €10,232 | = | 0.0% |
| Distributable reserves | 133 | €10,232 | €10,232 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,273 | -€10,735 | +€19,538 | +64.5% |
| Amounts payable | 17/49 | €88,137 | €54,331 | -€33,807 | -38.4% |
| Amounts payable after more than one year | 17 | €31,975 | €17,000 | -€14,975 | -46.8% |
| Financial debts | 170/4 | €31,975 | €17,000 | -€14,975 | -46.8% |
| Amounts payable within one year | 42/48 | €56,162 | €37,330 | -€18,832 | -33.5% |
| Current portion of amounts payable after more than one year | 42 | €25,267 | €25,925 | +€658 | +2.6% |
| Trade debts | 44 | €11,820 | €0 | -€11,820 | -100.0% |
| Suppliers | 440/4 | €11,820 | €0 | -€11,820 | -100.0% |
| Taxes, remuneration and social security | 45 | €14,628 | €11,405 | -€3,222 | -22.0% |
| Taxes | 450/3 | €14,628 | €11,405 | -€3,222 | -22.0% |
| Other amounts payable | 47/48 | €4,447 | €0 | -€4,447 | -100.0% |
| Remuneration, social security and pensions | 62 | €1 | €296 | +€295 | +42185.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,216 | €16,229 | +€1,013 | +6.7% |
| Other operating charges | 640/8 | €5,634 | €2,470 | -€3,164 | -56.2% |
| Gross operating margin | 9900 | -€8,857 | €47,441 | +€56,298 | |
| Operating profit (loss) | 9901 | -€29,708 | €28,447 | +€58,154 | |
| Financial income | 75/76B | €0 | €2 | +€1 | +2483.3% |
| Recurring financial income | 75 | €0 | €2 | +€1 | +2483.3% |
| Financial charges | 65/66B | €3,689 | €3,455 | -€234 | -6.3% |
| Recurring financial charges | 65 | €3,689 | €3,455 | -€234 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | -€33,397 | €24,993 | +€58,389 | |
| Income taxes | 67/77 | €140 | €5,455 | +€5,316 | +3810.0% |
| Profit (loss) for the period | 9904 | -€33,536 | €19,538 | +€53,074 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,536 | €19,538 | +€53,074 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.